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Report No. 272

Annexure -III

Tribunals from where appeal lies to the High Court

The Income Tax Act, 1961 (43 of 1961) Income Tax Appellate Tribunal Established under/section 252(1) Appeal to the High Court under/section 260A(1)
The Customs Act, 1962 (52 of 1962) Amended vide Finance Act 2003 Customs, Excise and Service Tax Appellate Tribunal Constituted under/section 129(1) Appeal to the High Court under/section 130(1)
The Income Tax Act, 1961 (43 of 1961) Income tax Settlement Commission Constituted under/section 245B Appeal to High Court under/section 260A
The Prevention of Money laundering Act, 2002 (15 of 2003) Appellate Tribunal Established under/section 25 Appeal to High Court under/section 42
The Benami Transactions (Prohibition) Amendment Act, 2016 (43 of 2016) Appellate Tribunal Constituted under/section 30 Appeal to High Court under/section 49(1)
The Benami Transactions (Prohibition) Amendment Act, 2016 (43 of 2016) The Appellate Tribunal Established under/section 30 Appeal to High Court under/section 49


Assessment of Statutory Frameworks of Tribunals in India Back




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